L. J. WHELAN (H.M. INSPECTOR OF TAXES) v. HENNING.
(1924) 20 Ll.L.Rep. 175
COURT OF APPEAL.
Before the Master of the Rolls (Sir Ernest Pollock), Lord Justice Warrington and Lord Justice Scrutton.
Revenue-Income Tax-Income from investments abroad-No dividend for one year -Subject assessed for that year on basis of average of three preceding years- Appeal against assessment upheld.